Rangers must defend an accusation of bringing Scottish football into disrepute after being hit with that charge by the country's football association.

The move by the Scottish FA came after the independent inquiry it set up into events at Ibrox reported its findings on Thursday. The association's board, meanwhile, has deemed that Craig Whyte, the Rangers chairman and majority shareholder, is not a fit and proper person to serve within Scottish football.

Rangers' administrators, Duff and Phelps, hope to convince the Scottish FA's judicial panel at a hearing this month that the club should not be heavily punished for offences committed under an earlier regime. If they fail to do that unlimited sanctions are available.

"In broad terms, we believe there are mitigating factors and we hope to demonstrate the distinction between the club and the actions of any individuals," said Paul Clark, Rangers' joint administrator.

Stewart Regan, the Scottish FA's chief executive, said: "The report submitted by Lord Nimmo Smith, having been considered fully by the board, highlights a number of other potential rule breaches by the club and its owner."

Specifically, Rangers have not submitted audited accounts for the last financial year. The SFA is yet to pass judgment on allegations that Rangers players held second contracts during the club's historical use of employee benefit trusts (EBT) but is questioning whether it should have been made aware of the EBT scheme.

Rangers also failed to disclose to the game's governing body at the time of his appointment as chairman that Whyte had served a ban from being a company director between 2000 and 2007.

Regan added: "It is the belief of the board, taking into account the prima facie evidence presented today, that Mr Craig Whyte is not considered to be a fit and proper person to hold a position within association football. We will be writing to Mr Whyte in relation to those findings and shall seek a response within seven days."

A spokesman for Whyte said: "Until that [the letter] happens and he has had an opportunity to consider Lord Nimmo Smith's findings, it would be premature to make any comment."

Rangers have been ordered to pay Dundee United the £61,000 in ticket revenue due from a recent Scottish Cup tie or the SFA will impose further penalties.

Clark said the administrators believe Whyte cannot enforce his current status as Rangers' secured creditor. Clark added that he is confident significant wage cuts among the Rangers playing staff can finally be agreed before the weekend, with the club looking to save £1m a month.

A four-day hearing from 30 March will determine whether Rangers are due £3.6m, earlier controlled by Whyte, which was seized last week at the insistence of a court from a lawyer's account. Other parties, including two companies linked to Whyte, are also claiming all or part of those funds.